Following the assembly of a conventional cabinet side panels and rear panels, the appearance of the four corners consists of a right angle, the sharpness of which easily leads to serious injury from impact in business offices, and there have been no breakthroughs in the improvement of the right angular form. The conventional improvement technique usually consists of reshaping the corners into a 45-degree angle or rounding off the edges. However, since the four corners are radically modified, the cabinet is given an unrefined appearance and requires increased manufacturing complication and difficulty. To enable the structure of the cabinet corners to be even more practical, the inventor of the invention herein has spent many years of professional experience conducting intensive research and development to achieve the best practical value of the invention herein. Furthermore, the invention herein has undergone many special tests and modifications before finally culminating in the completion of an improved structure cabinet side panel interlocking frame strip that is innovative in nature.